New Mexico Statutes 66-6-22.1. Motor vehicle suspense fund created; receipts;
disbursements.
A. There is created in the state treasury a fund to be known as the “motor vehicle suspense fund”.
B. The fees collected under the provisions of Sections 66-1-1 through 66-6-19 N.M. Stat. Ann. shall be paid to the state treasurer for the credit of the motor vehicle suspense fund not later than the close of the second business day after their receipt, except as otherwise provided by the Off-Highway Motor Vehicle Act [66-3-1001 to 66-3- 1020 NMSA 1978].
C. Money deposited to the credit of or disbursed from the motor vehicle suspense fund by the department shall be accounted for as provided by law, rule or procedure of the secretary of finance and administration.
D. The balance of the motor vehicle suspense fund is appropriated for the purpose of making refunds, distributions and other disbursements authorized or required by law to be made from the motor vehicle suspense fund, provided that no distribution shall be made to a municipality, county or fee agent operating a motor vehicle field office with respect to money collected and remitted to the department by that municipality, county or fee agent until the report of the municipality, county or fee agent is audited and accepted by the department.